Correspondence 0001104659-23-088186 from NeuBase Therapeutics, Inc. (CIK 0001173281)
NeuBase Therapeutics, Inc. (CIK 0001173281)
Date: Aug. 7, 2023 · CIK: 0001173281 · Accession: 0001104659-23-088186
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File numbers found in text: 333-273494
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CORRESP
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NeuBase Therapeutics, Inc.
350 Technology Drive, Fourth Floor
Pittsburgh, PA 15219
August 7, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street, N.E.
Washington, D.C. 20549-0406
Re:
NeuBase Therapeutics, Inc.
Registration Statement on Form S-1
Registration No. 333-273494
Ladies and Gentlemen:
Pursuant to Rule 461
under the Securities Act of 1933, as amended, NeuBase Therapeutics, Inc. (the “Company”) hereby respectfully
requests that the effectiveness of the Registration Statement on Form S-1 (File No. 333-273494) of the Company, filed with the Securities
and Exchange Commission (the “Commission”) on July 28, 2023 (the “Registration Statement”),
be accelerated so that such Registration Statement shall become effective at 5:00 p.m., Eastern Time, on August 10, 2023 or as soon as
possible thereafter. There are no underwriters for this proposed offering, which is an offering of the Company’s common stock by
selling stockholders.
The Company hereby confirms
that it is aware of its responsibilities under the Securities Act of 1933, as amended, and the Securities Exchange Act of 1934, as amended,
as they relate to the proposed offering of the securities specified in the Registration Statement.
It would be appreciated if,
promptly after the Registration Statement has become effective, you would so inform our outside counsel, Jeffrey T. Hartlin of Paul Hastings
LLP, by telephone at (650) 320-1804 or by email at jeffhartlin@paulhastings.com. The Company hereby authorizes Mr. Hartlin or Ms. Samantha
H. Eldredge of Paul Hastings LLP to orally modify or withdraw this request for acceleration.
Sincerely,
NEUBASE THERAPEUTICS, INC.
By:
/s/ Todd P. Branning
Todd P. Branning
Chief Financial Officer
cc: Jeffrey T. Hartlin, Esq. (Paul Hastings LLP)